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All Journal JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Journal of Social And Economics Research JRAP (Jurnal Riset Akuntansi dan Perpajakan) journal of social and economic research
Asep Alipudin
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : JRAP (Jurnal Riset Akuntansi dan Perpajakan)

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Keputusan Investasi, Pendanaan, Kebijakan Dividen dan Price to Book Value Perusahaan Pertambangan di Bursa Efek Indonesia Asep Alipudin; Nur Hidayat
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 1 No 01 (2014)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (563.157 KB) | DOI: 10.35838/jrap.2014.001.01.4

Abstract

A B S T R A C T The financial performance of the mining sector was having decline from 2011 to 2012. Price to book value illustrates the value of the company. This study examines the effect of investment decisions, financing, and dividend policy on price to book value. Samples were tested by 50 years of data mining company for 5 years. The results showed that the investment decisions affect the value of the company. The research result shows that financing policy and dividend policy no significant effect on firm value. This research contributes for empirical evidence related to the factors that affect the value of the company in the mining sector. A B S T R A K Kinerja keuangan sektor pertambangan sedang mengalami penurunan dari tahun 2011 sampai 2012. Price to Book Value menggambarkan nilai dari perusahaan. Penelitian ini menguji pengaruh keputusan investasi, pendanaan, dan kebijakan dividen terhadap price to book value. Sampel diuji sebanyak 50 data tahun perusahaan pertambangan selama 5 tahun. Hasil penelitian menunjukkan bahwa keputusan investasi berpengaruh terhadap nilai perusahaan. Adapun pendanaan dan kebijakan deviden berpengaruh tidak signifikan terhadap nilai perusahaan. Riset ini memberikan kontribusi tentang bukti empiris terkait faktor-faktor yang mempengaruhi nilai perusahaan pada sektor pertambangan moral. JEL Classification G14, M21
Co-Authors Dessy Herlisnawati Dewi Sevie Amelia Nur Hidayat Q. Matin Mora Suhud Rati Pitria Ningsi Rochman Marota